Doors (Evidence) and Locks (Requirements)

In our auditing classes, I discuss the “scales of conformity”. On one scale are the applicable requirements for the area being audited. The other scale contains the different types of evidence. The auditor’s job is to compare the evidence to the requirements to determine if the audit criteria are being met or not.

To help the students remember the types of evidence and the different categories of requirements, I devised two acronyms: DOoRS and LOCkS.

DOoRS represents forms of evidence:

D = Documents
O = Observations
R = Records
S = Statements

LOCkS represents types of requirements:

L = Legal
O = Organization
C = Customer
S = Standard

I hope these acronyms will help you consider all the applicable requirements and forms of evidence when assessing conformity.